The New York State Senate

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7106

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             April 23, 2015
                               ___________

Introduced by M. of A. CAHILL -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to  amend  the  tax  law, in relation to exempting brewers that
  produce less than sixty thousand barrels  of  beer  a  year  from  the
  requirement to file annual information returns

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subparagraph (C) of  paragraph  1  of  subdivision  (i)  of
section  1136  of  the tax law, as amended by chapter 384 of the laws of
2013, is amended to read as follows:
  (C) Every wholesaler, as defined by section  three  of  the  alcoholic
beverage control law, if it has made a sale of an alcoholic beverage, as
defined by section four hundred twenty of this chapter, without collect-
ing sales or use tax during the period covered by the return, except (i)
a sale to a person that has furnished an exempt organization certificate
to  the  wholesaler  for that sale; or (ii) a sale to another wholesaler
whose license under the alcoholic beverage control law does not allow it
to make retail sales of the alcoholic beverage. For each vendor,  opera-
tor,  or  recipient  to  whom  the  wholesaler  has  made a sale without
collecting sales or compensating use tax, the return  must  include  the
total  value of those sales made during the period covered by the return
(excepting the sales described in clauses (i) and (ii) of this  subpara-
graph) and the vendor's, operator's or recipient's state liquor authori-
ty  license number, along with the information required by paragraph two
of this subdivision. A  person  operating  pursuant  to  a  farm  winery
license  as  provided in section seventy-six-a of the alcoholic beverage
control law, or a person operating pursuant to a farm distillery license
as provided in subdivision two-c of section sixty-one of such law, or  a
person  operating  pursuant  to  a  farm  cidery  license as provided in
section fifty-eight-c of the alcoholic beverage control law, or a person
operating pursuant to a farm brewery  license  as  provided  in  section

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09881-01-5

A. 7106                             2

fifty-one-a of the alcoholic beverage control law, OR A PERSON OPERATING
PURSUANT  TO  A BREWER'S LICENSE AS PROVIDED IN SECTION FIFTY-ONE OF THE
ALCOHOLIC BEVERAGE CONTROL LAW WHO PRODUCES  LESS  THAN  SIXTY  THOUSAND
BARRELS  OF  BEER A YEAR, or a person operating pursuant to any combina-
tion of such licenses, shall not be subject to any of  the  requirements
of this subdivision.
  S 2. This act shall take effect immediately.